25 公司期末漏記一筆起運點交貨之賒購進貨,期末盤點時亦未將該存貨包括於當年度之..-阿摩線上測驗
4F
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5F Alice Nimicul 幼兒園下 (2021/10/12)
3F的用流動比率=1舉例,是不太合理的。(分子分母金額相同,確實加多少減多少都一樣還是1) 應假設數字不等 EX:CA:350,000 CL:250,000 流動比率=350,000/250,000=1.4 若進貨跟應付帳款都少計10,000 流動比率=340,000/240,000=1.4166666..... 或 CA:250,000 CL: 350,000 流動比率=250,000/350,000=0.7142..... 若進貨跟應付帳款都少計10,000 流動比率=240,000/340,000=0.7058...... 因此,流動/負債比率有增加、減少、不變(正確)三種可能。AB選項都不選。 題目出這題確實有爭議,但應該舉多個例子才會知道哪裡... 查看完整內容 | ||
6F 丸子 大四下 (2022/05/29)
運貨條件為商品直接由賣方移交給承運人
買方負擔運費
FOB is a shipping term that stands for “free on board.” If a shipment is designated FOB (the seller's location), then as soon as the shipment of goods leaves the seller's warehouse, the seller records the sale as complete. The buyer owns the products en route to its warehouse and must pay any delivery charges. |